create cash journal entry for the reimbursement of the fund on november $30$ cheque #$149$ was issued

$($a$)$Record the following transactions on a petty cash sheet. All petty cash vouchers will be numbered sequentially, beginning with #$1$ use the following tax rate $13\%$ HST

Record the transactions on the petty cash sheet:

Petty Cash Voucher #$1$: Bought pads of writing paper for office, $$27\mathrm{.}70$

HST

Total

Petty Cash Voucher #$2$: $($Not used$)$

Petty Cash Voucher #$3$: Paid for delivery of above stationery, $$5\mathrm{.}78$

HST $=$ $$5\mathrm{.}78\backslash$times $13\%=$ $$0\mathrm{.}75$

Total $=$ $$5\mathrm{.}78+$ $$0\mathrm{.}75=$ $$6\mathrm{.}53$

Petty Cash Voucher #$4$: Bought special order of merchandise, $$13\mathrm{.}14$

HST $=$ $$13\mathrm{.}14\backslash$times $13\%=$ $$1\mathrm{.}71$

Total $=$ $$13\mathrm{.}14+$ $$1\mathrm{.}71=$ $$14\mathrm{.}85$

Petty Cash Voucher #$5$: Paid for delivery of the above special order of merchandise by courier, $$5\mathrm{.}25$

HST $=$ $$5\mathrm{.}25\backslash$times $13\%=$ $$0\mathrm{.}68$

Total $=$ $$5\mathrm{.}25+$ $$0\mathrm{.}68=$ $$5\mathrm{.}93$

Petty Cash Voucher #$6$: Bought sugar and cream for staff kitchen, $$4\mathrm{.}50($no taxes$)$

Petty Cash Voucher #$7$: Paid for minor repairs to office furniture, $$18\mathrm{.}06$

HST $=$ $$18\mathrm{.}06\backslash$times $13\%=$ $$2\mathrm{.}35$

Total $=$ $$18\mathrm{.}06+$ $$2\mathrm{.}35=$ $$20\mathrm{.}41$

Petty Cash Voucher #$8$: Paid ABC Courier for delivering merchandise to customer, $$7\mathrm{.}35$

HST $=$ $$7\mathrm{.}35\backslash$times $13\%=$ $$0\mathrm{.}96$

Total $=$ $$7\mathrm{.}35+$ $$0\mathrm{.}96=$ $$8\mathrm{.}31$

Petty Cash Voucher #$9$: Bought packaging materials for warehouse, $$28\mathrm{.}35$

HST $=$ $$28\mathrm{.}35\backslash$times $13\%=$ $$3\mathrm{.}69$

Total $=$ $$28\mathrm{.}35+$ $$3\mathrm{.}69=$ $$32\mathrm{.}04$

Petty Cash Voucher #$10$: Paid for printing of advertising flyers, $$32\mathrm{.}55$

HST $=$ $$32\mathrm{.}55\backslash$times $13\%=$ $$4\mathrm{.}23$

Total $=$ $$32\mathrm{.}55+$ $$4\mathrm{.}23=$ $$36\mathrm{.}78$

Petty Cash Voucher #$11$: Paid for delivery of incoming merchandise, $$11\mathrm{.}98$

HST $=$ $$11\mathrm{.}98\backslash$times $13\%=$ $$1\mathrm{.}56$

Total $=$ $$11\mathrm{.}98+$ $$1\mathrm{.}56=$ $$13\mathrm{.}54$

Petty Cash Voucher #$12$: Contributed $$20$ to Heart & Stroke Foundation $($no taxes$)$

Totalize the columns and prove equal debits and credits: Total Debits $=$ $$31\mathrm{.}30+$ $$6\mathrm{.}53+$ $$14\mathrm{.}85+$ $$5\mathrm{.}93+$ $$4\mathrm{.}50+$ $$20\mathrm{.}41+$ $$8\mathrm{.}31+$ $$32\mathrm{.}04+$ $$36\mathrm{.}78+$ $$13\mathrm{.}54+$ $$20\mathrm{.}00=$ $$193\mathrm{.}19$

Total Credits $=$ $$200\mathrm{.}00($Starting Fund$)$

Total Debits $=$ Total Credits, so the debits and credits are equal.

Calculate the cash on hand:

Cash on Hand $=$ Starting Fund Amount $-$ Total Debits $+$ Total Credits

Cash hand $=$ $$200-$ $$193\mathrm{.}19+$ $$200=$$$206\mathrm{.}81$